{
  "url": "https://openlegislation.uk/oil-taxation-act-1975",
  "json_url": "https://openlegislation.uk/oil-taxation-act-1975.json",
  "id": "ukpga/1975/22",
  "title": "Oil Taxation Act 1975",
  "short_title": "Oil Taxation Act 1975",
  "long_title": "An Act to impose a new tax in respect of profits from substances won or capable of being won under the authority of licences granted under the Petroleum (Production) Act 1934 or the Petroleum (Production) Act (Northern Ireland) 1964; to make in the law relating to income tax and corporation tax amendments connected with such substances or with petroleum companies; and for connected purposes.",
  "citation": "1975 c. 22",
  "type": "ukpga",
  "year": "1975",
  "number": "22",
  "version": "current",
  "date": "1975-05-08",
  "revised": true,
  "valid_from": "2019-02-12",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "PETROLEUM REVENUE TAX",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Petroleum revenue tax.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Assessable profits and allowable losses.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Allowance of expenditure (other than expenditure on long-term assets and abortive exploration expenditure).",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Allowance of expenditure on long-term assets.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-4",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Allowance of abortive exploration expenditure.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/5A",
      "kind": "section",
      "number": "5A",
      "heading": "Allowance of exploration and appraisal expenditure.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-5A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/5B",
      "kind": "section",
      "number": "5B",
      "heading": "Allowance of research expenditure.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-5B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "Allowance of unrelievable loss from abandoned field.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "Relief for allowable losses.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-7",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "Oil allowance.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/9",
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      "heading": "Limit on amount of tax payable.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-9",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/9A",
      "kind": "section",
      "number": "9A",
      "heading": "Operating expenditure incurred while section 9 applies.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-9A",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Modification of Part I in connection with certain gas sold to British Gas Corporation.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-10",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Application of Provisional Collection of Taxes Act 1968.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-11",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/12",
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      "heading": "Interpretation of Part I.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-12",
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      "status": null,
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    },
    {
      "path": "section/12A",
      "kind": "section",
      "number": "12A",
      "heading": "Date of delivery or appropriation: shipped oil not sold at arm's length",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-12A",
      "extent": null,
      "status": null,
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    {
      "path": "part/II",
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    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13–19",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-13",
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    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Miscellaneous and General",
      "url": null,
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      "status": null,
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    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-20",
      "extent": null,
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    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Citation, interpretation and construction.",
      "url": "https://openlegislation.uk/oil-taxation-act-1975/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "Determination of Oil Fields",
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      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/crossheading/areas-that-are-oil-fields",
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      "number": null,
      "heading": "Areas that are oil fields",
      "url": null,
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    },
    {
      "path": "schedule/1/paragraph/1",
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    {
      "path": "schedule/1/paragraph/2",
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      "path": "schedule/1/paragraph/3",
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      "path": "schedule/1/paragraph/4",
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      "path": "schedule/1/paragraph/5",
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    {
      "path": "schedule/1/crossheading/areas-treated-as-continuing-to-be-oil-fields",
      "kind": "crossheading",
      "number": null,
      "heading": "Areas treated as continuing to be oil fields",
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      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/6",
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      "path": "schedule/2",
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      "path": "schedule/2/crossheading/management-of-tax",
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      "path": "schedule/2/paragraph/1",
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      "path": "schedule/2/crossheading/returns-by-participators",
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      "path": "schedule/2/paragraph/2",
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      "path": "schedule/2/crossheading/appointment-of-responsible-person-for-each-oil-field",
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      "path": "schedule/2/crossheading/interest-on-tax",
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